ce Industries Inc showed the following equity account balances at December 31, 2019 Coman shares, unlimited shares suthorized, 70,000 shares issued and outstanding Retaired earnings 5816,000 112,600 The company issued long-term debt during 2020 that requires a retained earnings restriction of $72,000. Share dividends declared but not distributed during 2020 totalled 7000 shares capitalized for a total of 584 000 Required: o. Prepare a statement of changes in equity for the year ended December 31, 2020 assuming profit earned during the year was 5124 800 (Negative answers should be indicated by a minus sign.)